EXPERT GUIDE

Resources

Taxation

There are various tax issues that affect voluntary and community groups’ finances. This is a highly technical area, and organisations need expert legal and financial advice to ensure that they organise their affairs appropriately. This overview provides an introduction to this topic and guidance on finding good advice.

Managing buildings

One aspect of managing any organisation is managing and maintaining any buildings or equipment that it owns (or leases). These may be crucial assets for the organisation, but they can become liabilities if they aren’t looked after well. Part of managing buildings and equipment is about forward financial planning – assessing what maintenance and renewals will be needed when, and putting money aside for these future costs.

Community buildings

Community buildings such as village halls and community centres are owned and managed by volunteer management committees. Most are recreational charities whose object is to provide a facility for the use of the whole community. Care needs to be taken when mixing trading with traditional community use as rate relief and trading exemptions may be jeopardised.

Value Added Tax

For charities and voluntary organisations, VAT is a particularly complex tax and you may need to get further advice from an expert if you think it will affect you. This overview outlines VAT as it generally applies to voluntary and community organisations.

Community Hub

bassac and the Development Trusts Association jointly purchased a building in May 2006. They are creating a “Community Hub” with multiple benefits. It will enhance organisational sustainability, improve efficiency, and reconfigure resources towards better services for community organisations across the country. It will also offer incubation for community sector initiatives of national significance.

The Slater Centre

The Slater Centre established a new building in 2004 at New Greenham Park, provided by Greenham Common Trust to enable the recycling of goods and to provide training and employment opportunities for people with learning disabilities. Ten community organisations working with the socially excluded, many of whom have physical or learning disabilities, have come together to increase real working opportunities and to provide the necessary training and support for this disadvantaged group. In addition they offer managed workspace for charities and voluntary organisations, who can rent one or more desk positions in a large open plan office area.

Ealing Community Resource Centre

Established in April 2007, it was a joint development with a housing association. There are flats on the upper floors providing affordable housing for key workers. The Centre offers office accommodation for local voluntary groups, hot-desking for small neighbourhood groups, meeting rooms and other facilities. The Centre was funded by a consortium including the Home Office, Big Lottery Fund, the local authorities and some local foundations.

The Ethical Property Company

The Ethical Property Company operates shared buildings for charities, social enterprises and campaigning organisations.

bassac

Publications including Sink or SWiM? Towards a 21st Century Community Sector – free download. The report assesses how ‘clustering’ by local community organisations (including sharing community buildings) can help secure their future.

Children’s Centre Project

A group of charities focusing on children plan to establish a shared building.

Sharing buildings

Case studies of charities sharing back-office functions and buildings.

Collaborative working resources

Other sources of information, reports and reference material on collaborative working.

Information and tools for collaborative working

Practical information and advice from the Collaborative Working Unit of NCVO.

CC34 – Collaborative Working and Mergers – An Introduction

Guidance from the Charity Commission for all charities who may be considering working in partnership or merging with other organisations.

CC35 - Charities and Trading

If you are a registered charity, you need to know what the Charity Commission’s rules on trading and charities are. This guide explains what counts as trading, what primary purpose trading is, and what forms of trading a registered charity can carry out.

Community Matters books  £

This link opens the .pdf order form for Community Matters publications. They publish two key books with lots of practical advice on running a community building:
Managing Your Community Building 3rd edition, by Peter Hudson, edited by Jacki Reason, and Occupying Community Premises - guidelines for community associations and local authorities 2nd Edition Edited by Jonathan Dawson LL.B.

Community Buildings – maximising assets

Case studies and key issues in the management of community buildings from Community Matters.

Property based development

This section examines the use of property as an income-generating (or cost-saving) asset.